Doctrine and Covenants 107:68 states that the office of a bishop “is in administering all temporal things.”
Bishop L. Todd Budge, first counselor in the Presiding Bishopric of The Church of Jesus Christ of Latter-day Saints, listed some of the Church’s temporal concerns: humanitarian efforts, building meetinghouses, printing scriptures and producing temple garments.
But while a bishop’s stewardship can be described in temporal terms, the Lord has declared that all things are spiritual, Bishop Budge said (see Doctrine and Covenants 29:34).
In other words, “the temporal affairs of the Church, including the Church’s financial resources, have a spiritual purpose, which is to prepare the way for God’s work of salvation and exaltation and to bless God’s children everywhere,” he said.
Bishop Budge spoke Tuesday, Oct. 20, during a devotional at Brigham Young University in Provo, Utah.
His remarks focused on how tithing funds are used to bless people everywhere, while also addressing questions some individuals have about why they should pay tithing when the Church has so many resources.
The law of tithing
Doctrine and Covenants 120 gives the responsibility of managing tithing to the Council on the Disposition of the Tithes, consisting of the First Presidency, the Quorum of the Twelve Apostles and the Presiding Bishopric. The council oversees the use of Church funds by approving the Church budget and budget policies, Bishop Budge said.
As a member of the council, “I testify that the use of Church funds is overseen by those whom the Lord has appointed and by His voice unto them.”
Regarding why individuals should pay tithing when the Church has so many resources, Bishop Budge said the law of tithing is a spiritual law with blessings promised for keeping it.
He referenced Malachi 3:10, which states: “Bring ye all the tithes into the storehouse … and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it.”
He also read from Joseph Smith’s dedicatory prayer of the Kirtland Temple, found in Doctrine and Covenants 109: “For thou knowest that we have done this work through great tribulation; and out of our poverty we have given of our substance to build a house to thy name …”
The Latter-day Saints in Kirtland, Ohio, were few in number and living in poverty, Bishop Budge said. Yet they obeyed the Lord’s command to build a temple.
Similarly, “We don’t pay tithing because we can afford it or because the Lord needs it. We pay it because of our love for and trust in the Lord.”
4 responsibilities
Bishop Budge next outlined the many ways in which the Church uses its resources to bless God’s children. This work is often described in terms of four divinely appointed responsibilities, he said:
- Living the gospel of Jesus Christ
- Caring for those in need
- Inviting all to receive the gospel
- Uniting families for eternity
“Consider the significant financial resources necessary to effectively fulfill these responsibilities,” Bishop Budge said. “It may help you understand why significant resources are required to fulfill our spiritual purpose as a Church.”
For instance, regarding the first responsibility, Bishop Budge said the Church’s 17 million members meet in more than 22,000 meetinghouses. Additionally, over 1.3 million people use the Church’s Gospel Library each day.
Regarding the second responsibility, Bishop Budge referenced the Church’s Caring for Those in Need 2025 Summary. It shows that, last year, the Church conducted or sponsored 3,514 humanitarian projects and donated 7.4 million volunteer hours in 196 countries. The Church also spent $1.58 billion on disaster relief, medical care, food security, education and more.
Regarding the third responsibility, Bishop Budge said today’s missionary force includes more than 95,000 full-time missionaries serving in over 500 missions.
Regarding the fourth responsibility, Bishop Budge said over 20 million people access FamilySearch.org each month. The Church also currently has 385 temples, including those announced or under construction.
Bishop Budge said fulfilling these four responsibilities is less about institutional duty and more about having a joyful relationship with Jesus Christ.
“Sacrifice is a process of becoming holy and coming to know God, not an event or ritualistic giving up of things for the Lord,” he said. “Ultimately, the Lord wants our hearts. He wants us to become new creatures in Christ. As we present our offerings with heartfelt love for Him, they sanctify us and draw us closer to Him.”
